Electronic verification code recognised as valid via net banking login and portal access, altering GST authentication for filings. Substitution of the authentication clause recognises an Electronic Verification Code as valid for GST electronic filings, specifying EVC generated via net banking login on the common portal and EVC generated on the common portal. The Commissioner, on the GST Council's recommendation and under the relevant GST rule, issued the amendment and declared it to have retrospective effect from the earlier commencement date.